Authors : James E. Walters and Ramesh Dangol
Abstract: Business ethical violations are being reported almost daily in business journals. Are auditors of these businesses at fault? This study addresses possible lack-of-ethics issues in quality assurance auditing. Examined are the factors that may lead to unethical auditing behaviors of auditors, registration companies, and companies being audited. Also analyzed are: how auditor personal characteristics and audit firm quality control and review producers are linked to quality audit ethics.
James E. Walters and Ramesh Dangol , 2005. Ethical Implications of Independent Quality Auditing . Asian Journal of Information Technology, 4: 421-423.